ESPLOST is a 1% education sales tax—a penny on the dollar—that funds school buildings, safety upgrades, technology, buses, and other long-term capital needs.
No. This is not a new tax. It is a renewal of the existing 1% that Hall County voters have supported for more than 25 years.
No. ESPLOST is a sales tax, not a property tax. Renewing ESPLOST helps avoid future property tax increases by paying for major school needs through purchase at local stores rather than through homeowners’ tax bills.
Everyone who shops in Hall County contributes—including visitors, commuters, and tourists. Hall County draws millions of visitors each year for recreation and events on Lake Lanier, as the regional hub for healthcare and judicial services and for higher education studies. This means a significant portion of school facility funding comes from people who don’t live here.
ESPLOST can only be used for capital projects, such as:
• School safety upgrades
• New or renovated school buildings
• Classroom additions to reduce overcrowding
• Classroom Technology and program equipment
• Buses and transportation needs
• Roofs, HVAC systems, and major facility repairs
Money from the proposed ESPLOST pays for debt because both Hall County Schools and Gainesville City Schools used voter-approved bonds to complete major capital projects, and ESPLOST is the legally designated way to retire that debt without raising property taxes.
To meet the project needs of the system, districts issue general obligation bonds, which are essentially low-interest loans approved by voters. Gainesville City Schools, for example, used a 20-year bond referendum to complete ESPLOST VI projects.
Completing multiple projects at once reduces costs by:
• Lowering construction costs through economies of scale
• Reducing impacts of inflation and rising construction costs
• More efficiently using contractors and labor across projects
• Minimizing disruption to students and staff
• Reducing long-term debt and interest
ESPLOST cannot fund:
• Teacher or staff salaries
• Utilities or daily operating costs
Hall County and Gainesville City Schools continue to grow. Buildings age, safety standards progress, and technology needs increase. Renewing ESPLOST ensures schools stay safe, modern, and able to serve students without shifting the burden to property taxpayers.
Both districts prioritize safety, including:
Yes. ESPLOST revenue is distributed among Hall County Schools, Gainesville City Schools, and Buford City Schools based on student enrollment. Hall County Schools receives the largest portion of ESPLOST revenue 75-80%, Gainesville City School 15-20% and Buford City Schools 3-5%, depending on enrollment for the year.
Each ESPLOST cycle lasts five years.
Without ESPLOST:
To keep pace with other schools in our region, Hall County and Gainesville City Schools need funds to address:
Renewing ESPLOST ensures schools stay safe, modern, and prepared for the next generation.
Strong schools:
Past ESPLOST cycles have funded:
